Guidelines on the deduction of broadband subscription under Section 46(1)(m) of the ITA

For YAs 2010 to 2012, subscriptions, subject to a maximum of RM500 per annum, paid for broadband internet connection registered in the name of an individual is allowed a relief in arriving at the chargeable income, A connection through cable or Digital Subscriber Line (DSL) at a speed of 256kbps and above will be considered as a broadband connection and eligible for the relief. A dial-up service through a telephone line at a speed of 56kbps is not considered as a broadband connection.

There are two types of broadband, i.e., the high speed broadband (HSBB) and the Broadband to General Population (BBGP). The wired broadbands are ADSL, ADSL2+, SDSL, VDSL, VDSL2, FTTH and ETTH. Wireless broadband technology includes 3G/HDSPA, Iburst, EV-Do, WiMAX and Satellite.

Members may view the guidelines at the website of the Institute at Guidelines on the deduction of broadband subscription under Section 46(1)(m) of ITA